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    Exam 1: The Economic and Institutional Setting for Financial Reporting
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    Differences Between IFRS and U
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Differences Between IFRS and U

Question 141

Question 141

Multiple Choice

Differences between IFRS and U.S.GAAP include all of the following except


A) reversal of inventory write-downs.
B) extraordinary items.
C) lease capitalization.
D) research and development costs.

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